IRS Working on Improvement to Foreign Artist Tax Policy - (03/22/19)

Relief may soon be in sight for foreign guest artists seeking to confirm taxes due for work performed with U.S. arts organizations. Last summer the Internal Revenue Service (IRS) announced that as of October 1, 2008 nonresident performers would soon only qualify for a Central Withholding Agreement (CWA) if they individually earn $10,000 or more in gross income within the calendar year. A proposal has been submitted to the IRS to reinstate CWA eligibility, with the endorsement of many major U.S. performing arts organizations. IRS management responded favorably to the proposal and are working on developing a streamlined CWA process. For now, the $10,000 threshold still applies, but stay tuned – as soon as any changes are announced, news of it will be posted here on Artists from Abroad.